Show me the steps to solve Fred Amigo, a resident taxpayer aged $58,$ is the recipient of a superannuation pension, which

commenced on $1$ July $2020.$

The annual pension amount is $$45,000.$ PAYG tax of $$510$ was withheld from the pension. The tax exempt

amount in the account from which the pension is paid amounted to $$150,000$ out of a total account balance of $$600,000.$Pension Tax offset?